feat(proforma): 预编报表（预算版三张报表）P2 — 预算vs实际vs差异，独立/proforma端点，复用budget_plans+报表模板，无预算行显式标注

2026-08-30 23:13:32 +08:00
parent db0f7aa591
commit 27d8269667
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+"""
+预编报表（预算版三张报表）测试 — P2 2026-08-30
+
+覆盖:
+  1. 三张预算版报表接口 200
+  2. has_budget 标注正确（有预算行 true / 无预算映射行 false）
+  3. 差异计算与 budget-execution 一致（同 KPI 同 period 对比）
+  4. 无预算行显式标注（budget_source=none）
+  5. 比率型KPI单独标注（ratio_kpi=true，不计算金额差异）
+"""
+from fastapi.testclient import TestClient
+from sqlalchemy.orm import Session
+
+from tests.conftest import create_test_user, get_token_for_user, auth_header
+from app.models import KPIDefinition, KPIValue, BudgetPlan
+
+
+def _create_kpi(db: Session, code: str, name: str, entity_id: int = 1, frequency: str = "monthly", target_value=None) -> KPIDefinition:
+    kpi = KPIDefinition(
+        entity_id=entity_id,
+        kpi_code=code,
+        kpi_name=name,
+        dimension="finance",
+        category="financial_report",
+        formula="-",
+        data_source="测试",
+        data_owner="财务部",
+        frequency=frequency,
+        unit="元",
+        target_value=target_value,
+        kpi_level="operational",
+        status="active",
+    )
+    db.add(kpi)
+    db.commit()
+    db.refresh(kpi)
+    return kpi
+
+
+def _create_budget(db: Session, kpi_id: int, period: str, value: float, version: str = "v1.0") -> BudgetPlan:
+    plan = BudgetPlan(
+        entity_id=1,
+        kpi_id=kpi_id,
+        period=period,
+        budget_value=value,
+        budget_year=int(period.split("-")[0]),
+        budget_month=int(period.split("-")[1]),
+        version=version,
+        status="active",
+    )
+    db.add(plan)
+    db.commit()
+    db.refresh(plan)
+    return plan
+
+
+def _create_actual(db: Session, kpi_id: int, period: str, value: float) -> KPIValue:
+    v = KPIValue(kpi_id=kpi_id, period=period, actual_value=value, source_type="manual")
+    db.add(v)
+    db.commit()
+    db.refresh(v)
+    return v
+
+
+class TestProformaProfitStatement:
+    BASE = "/api/cma/reports/proforma/profit-statement"
+
+    def _setup(self, db: Session):
+        """F_REVENUE: 预算150 / 实际123.45；F_OP_CFLOW: 预算20"""
+        create_test_user(db)
+        rev = _create_kpi(db, "F_REVENUE", "营业收入", frequency="quarterly", target_value=1200)
+        op = _create_kpi(db, "F_OP_CFLOW", "经营性现金流")
+        _create_budget(db, rev.id, "2026-08", 150.0)
+        _create_budget(db, op.id, "2026-08", 20.0)
+        _create_actual(db, rev.id, "2026-08", 123.45)
+
+    def test_returns_200_and_budget_mapping(self, client: TestClient, db: Session):
+        self._setup(db)
+        token = get_token_for_user(client)
+        resp = client.get(f"{self.BASE}?period=2026-08", headers=auth_header(token))
+        assert resp.status_code == 200
+        data = resp.json()
+        assert data["period"] == "2026-08"
+        assert data["budget_version"] == "v1.0"
+
+        # 营业收入(6001) → F_REVENUE：预算150 实际123.45 差异-26.55/-17.7%
+        rev_line = None
+        for block in data["blocks"]:
+            for item in block["items"]:
+                if item["code"] == "6001":
+                    rev_line = item
+        assert rev_line is not None, "利润表应含营业收入(6001)行"
+        assert rev_line["has_budget"] is True
+        assert rev_line["mapped_kpi_code"] == "F_REVENUE"
+        assert rev_line["budget_source"] == "budget_plan"
+        assert rev_line["budget_value"] == 150.0
+        assert rev_line["actual_value"] == 123.45
+        assert rev_line["deviation_amount"] == -26.55
+        assert rev_line["deviation_rate"] == -17.7
+
+    def test_no_budget_line_explicit(self, client: TestClient, db: Session):
+        """无预算映射的行（如 6402 其他业务成本）显式 has_budget=false"""
+        self._setup(db)
+        token = get_token_for_user(client)
+        resp = client.get(f"{self.BASE}?period=2026-08", headers=auth_header(token))
+        assert resp.status_code == 200
+        data = resp.json()
+        line = None
+        for block in data["blocks"]:
+            for item in block["items"]:
+                if item["code"] == "6402":
+                    line = item
+        assert line is not None
+        assert line["has_budget"] is False
+        assert line["budget_source"] == "none"
+        assert line["budget_value"] is None
+
+    def test_deviation_matches_budget_execution(self, client: TestClient, db: Session):
+        """同 KPI 同 period：proforma 差异与 budget-execution 一致"""
+        self._setup(db)
+        token = get_token_for_user(client)
+        # budget-execution 里的 F_REVENUE
+        be = client.get("/api/cma/reports/budget-execution?period=2026-08", headers=auth_header(token))
+        assert be.status_code == 200
+        be_item = next(i for i in be.json()["items"] if i["kpi_code"] == "F_REVENUE")
+        # proforma 利润表 6001 行
+        pf = client.get(f"{self.BASE}?period=2026-08", headers=auth_header(token))
+        pf_item = None
+        for block in pf.json()["blocks"]:
+            for item in block["items"]:
+                if item["code"] == "6001":
+                    pf_item = item
+        assert pf_item is not None
+        assert pf_item["actual_value"] == be_item["actual_value"]
+        assert pf_item["budget_value"] == be_item["budget_value"]
+        assert pf_item["deviation_amount"] == be_item["deviation_amount"]
+        assert pf_item["deviation_rate"] == be_item["deviation_rate"]
+
+
+class TestProformaBalanceSheet:
+    BASE = "/api/cma/reports/proforma/balance-sheet"
+
+    def _setup(self, db: Session):
+        create_test_user(db)
+        op = _create_kpi(db, "F_OP_CFLOW", "经营性现金流")
+        ar = _create_kpi(db, "F_AR_DAYS", "应收账款周转天数", frequency="monthly", target_value=5)
+        _create_budget(db, op.id, "2026-08", 20.0)
+        _create_budget(db, ar.id, "2026-08", 5.0)
+
+    def test_returns_200_and_mappings(self, client: TestClient, db: Session):
+        self._setup(db)
+        token = get_token_for_user(client)
+        resp = client.get(f"{self.BASE}?period=2026-08", headers=auth_header(token))
+        assert resp.status_code == 200
+        data = resp.json()
+        assert data["budget_version"] == "v1.0"
+
+        lines = {}
+        for sec in data["sections"]:
+            for ln in sec["lines"]:
+                lines[ln["name"]] = ln
+
+        # 货币资金 → F_OP_CFLOW（有预算）
+        assert lines["货币资金"]["has_budget"] is True
+        assert lines["货币资金"]["mapped_kpi_code"] == "F_OP_CFLOW"
+        assert lines["货币资金"]["budget_value"] == 20.0
+        # 应收账款 → F_AR_DAYS（比率型，单独标注，不计算金额差异）
+        assert lines["应收账款"]["has_budget"] is True
+        assert lines["应收账款"]["ratio_kpi"] is True
+        assert lines["应收账款"]["mapped_kpi_code"] == "F_AR_DAYS"
+        assert lines["应收账款"]["deviation_amount"] is None
+        assert lines["应收账款"]["note"] is not None
+        # 无映射行（存货 1405）显式无预算
+        assert lines["存货"]["has_budget"] is False
+        assert lines["存货"]["budget_source"] == "none"
+
+
+class TestProformaCashFlow:
+    BASE = "/api/cma/reports/proforma/cash-flow"
+
+    def _setup(self, db: Session):
+        create_test_user(db)
+        rev = _create_kpi(db, "F_REVENUE", "营业收入", frequency="quarterly")
+        op = _create_kpi(db, "F_OP_CFLOW", "经营性现金流")
+        _create_budget(db, rev.id, "2026-08", 150.0)
+        _create_budget(db, op.id, "2026-08", 20.0)
+        _create_actual(db, rev.id, "2026-08", 123.45)
+
+    def test_returns_200_and_mappings(self, client: TestClient, db: Session):
+        self._setup(db)
+        token = get_token_for_user(client)
+        resp = client.get(f"{self.BASE}?period=2026-08", headers=auth_header(token))
+        assert resp.status_code == 200
+        data = resp.json()
+        assert data["budget_version"] == "v1.0"
+
+        lines = {}
+        sections = {s["key"]: s for s in data["sections"]}
+        for sc in data["sections"]:
+            for ln in sc["lines"]:
+                lines[ln["code"]] = ln
+
+        # CF01 → F_REVENUE（有预算）
+        assert lines["CF01"]["has_budget"] is True
+        assert lines["CF01"]["mapped_kpi_code"] == "F_REVENUE"
+        assert lines["CF01"]["budget_value"] == 150.0
+        # CF02 无映射 → 显式无预算
+        assert lines["CF02"]["has_budget"] is False
+        assert lines["CF02"]["budget_source"] == "none"
+        # 经营净额 → F_OP_CFLOW 预算
+        assert sections["operating"]["net_budget"] == 20.0
+        assert sections["operating"]["has_budget"] is True